EDUCATION
New York University School of Law, New York, New York, LL.M. in taxation,
May 1987
Louisiana State University, Baton Rouge, Louisiana, J.D., May 1986
University of Texas, Austin, Texas, B.B.A., Accounting, May 1978
BAR/COURT ADMISSIONS
All state and federal courts in Louisiana
U.S. Tax Court
Board Certified Tax Attorney
Board Certified Estate Planning and Administration Specialist
Certified Public Accountant, Louisiana (inactive)
LEGAL EXPERIENCE
Donald M. Meltzer has practiced law since 1987. He has broad experience
with an emphasis on federal estate tax, federal income tax, Louisiana
inheritance tax, and state and local tax. He has primarily been involved
with estate planning and administration, business transactions, business
formations and tax disputes involving federal taxes, state taxes and local
taxes.
In the course of his practice, Don has handled taxable estates valued as
high as $15,000,000.00, and estate planning for estates up to $25,000,000.00.
He successfully handled an estate tax dispute with the Internal Revenue Service
regarding estate and gift taxes in excess of $600,000.00. As a result of that
case, the IRS changed its position on the treatment of life insurance policies in
Louisiana for estate tax purposes and issued Revenue Ruling 94 - 69.
Don has represented many clients in business acquisitions, including the
acquisitions of radio stations WBBU, KKAY, KXOR, and WBJJ. He has handled
numerous tax free corporate reorganizations including Section 355 tax free spinoffs,
and tax free reorganizations under Internal Revenue Code Section 368(a)(1)(C) and
368(a)(1)(B).
Don has been a frequent lecturer on federal income and estate tax topics.
He has spoken at Louisiana State University, Paul M. Hebert Law Center,
on Internal Revenue Code section 1031, like kind exchanges, and on
medicaid planning. He has been a Special Lecturer for National Business
Institute on the following topics: Basic Probate Procedures and Practice
in Louisiana, 1993; Key Issues in Estate Planning and Probate in Louisiana,
1997; and Exempt Organizations and Charitable Activities in Louisiana, 1997.